Easy if you know what you're doing.
>>8 is right that decompilers like Hexrays do make things easier, but I tend to prefer working with assembly listings for anything but trivial C.
Also OP, if you're the same person that asked for (made 2 threads):
- rootkit/process hiding help
- packer writing
I'll tell you again that anything that was made by man is easy to reverse engineer. You can make it harder, but the reality is that against a skilled reverse engineer, your program will be naked ;')
While, I could give you tips on how to make my life (the reverser's) a hell, I wouldn't go giving them around to someone who obviously plans on making malware of some sort. The road you have chosen previously (new process unpacks into another process), is hardly a challenge for any non-newbie reverser.